Question $7$

Job A$3$B was ordered by a customer on September $25.$ During the month of

September, Jaycee Corporation used $$1,800$ of direct materials and used $$3,300$ of

direct labor. The job was not finished in September. An additional $$2,300$ of direct

materials and $$5,100$ of direct labor were needed to finish the job in October. The

company applies overhead at the end of each month at a rate of $200\%$ of the direct

labor cost incurred. What is the balance in the Work in Process account at the end of

September relative to Job A$3$B$?$

$$11,700$

$$4,100$

$$5,100$

$$7,400$

$$8,400$